Section 12 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
12. Power to carry out amendment or make changes in the tax list.
- The [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] may at any time, alter or amend the assessment list-(a)by entering therein the name of any person who ought to have been but has not been assessed ;(b)by altering an assessment which has been made by reason of fraud, mis-representation or mistake ;(c)by correcting any clerical or arithmetical error :Provided that the [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] shall give at least one month's notice of any alteration or amendment which it proposes to make under this rule, calling upon the assessee to file objections, if any, if the proposed alteration or assessment has the effect of enhancing the tax assessed or if it adversely effects the assessee.
